TMI BlogTelangana Goods and Services Tax (4th Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... l come into force on the date of their publication in the Official Gazette. 2. In the Telangana Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3, (i) after sub-rule (3), with effect from 15th day of September, 2017, the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of Rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02, on the common portal either directly or through a Facil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the words ninety days of the appointed day , the words and figures the period specified in rule 117 or such further period as extended by the Commissioner shall be substituted; 7. In the principal rules, after Rule 120, with effect from 15th day of September, 2017, the following rule shall be inserted, namely;- 120A. Revision of declaration in FORM GST TRAN-1 :- Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in Rule 117, Rule 118, Rule 119 and Rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay terminate the appointment of a Technical Member at any time. ; 10. In the principal Rules, in Rule 127, with effect from 15th day of September, 2017, after clause (iii), the following clause shall be inserted, namely:- (iv) to furnish a performance report to the Council by the tenth of the close of each quarter. ; 11. In the principal rules, in Rule 138, in sub-rule (1), with effect from 15th day of September, 2017, the following provisos and explanation shall be added, namely;- Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al No.8, in entry 8B(2), for the words Intra-State Supplies , the words Inter-State Supplies shall be substituted; 14. In the principal rules, with effect from the 30th day of August, 2017, in the Notes to FORM GST EWB-01 , after Note 4, the following Note shall be inserted, namely;- 5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an import. 15. In the principal rules, with effect from the 29th day of September, 2017, in FORM GST REG-29, (a) for the heading, APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION , the heading, APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS shall be substituted; (b) under sub-hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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